Oregon agricultural employers may apply for the Agricultural Employer Overtime Tax Credit beginning in January 2026. The credit helps offset costs tied to the overtime pay requirement in effect since January 1, 2023, for farmworkers who work more than 48 hours in a week, according to the Oregon Department of Revenue.
The tax credit returns a percentage of overtime premium wages as a personal or corporate income tax credit, regardless of business size. Applications must be submitted online by February 2, 2026, as the Oregon Department of Revenue will not accept paper filings.
The Oregon Department of Revenue says the program is now in its third year and applications are being handled through Revenue Online instead of paper forms. The agency has released a video to help employers use the system and recommends reviewing application instructions, required documents, and the FAQ section on its website before applying. Employers who did not apply in previous years must create a Revenue Online account. General questions can be sent to [email protected], while tax professionals can contact a practitioner specialist at [email protected] or 503-947-3541.
